Statement of Administration Policy: H.J. Res. 159 - Constitutional Amendment Requiring Two-Thirds Votes on Certain Tax Measures

(House)
(Barton (R) TX and 168 cosponsors)

The Administration strongly opposes H.J.Res. 159, as amended by the text of H.J.Res. 169, and urges that it not be passed by the Congress.

Our 200 year old Constitutional system, with its strong emphasis on majority rule, should not be altered or amended for symbolic or political purposes. James Madison, in The Federalist Papers (No 58) argued against requiring supermajorities, stating "the fundamental principle of free government would be reversed. It would be no longer the majority that would rule: the power would be transferred to the minority."

On a number of occasions during the 104th Congress, the House itself has seen fit not to apply its new supermajority rule. For example, the House waived the rule last year when it voted to raise taxes by reducing the Earned Income Tax Credit for millions of hard-pressed working families.

Another perverse effect of H.J. Res. 159 would be to permit the enactment ot special interest tax loopholes by majority vote, but to require a two-thirds vote to close loopholes. A majority in both Houses of Congress should retain the right to close tax loopholes and otherwise reform, simplify, and correct the tax laws when appropriate.

Enforcement of the proposed amendment also raises a number of serious problems. If the proposed amendment is read to authorize judicial enforcement, courts would be drawn into fundamental policy and political disputes better resolved by the elected branches of government However, if judicial enforcement is unavailable, those who would seek to invoke the amendment would be left without a remedy, and the public's confidence in the authoritative force ofthe Constitution could be undermined.